1. Employee vs. Employer Contributions
Most 401(k) plans include a combination of employee contributions (which always belong to the employee) and employer matching contributions (which may be subject to vesting). The Mr Burrito LLC 401(k) Plan likely includes both.
In the QDRO, any division should specifically state whether it applies to the entire account balance or just the vested portion. If employer contributions are not fully vested, the unvested amounts could be forfeited and unavailable to either spouse.

